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    <title>2011 (5) TMI 20 - ITAT MUMBAI</title>
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    <description>The Tribunal allowed the deduction under Section 80RR for income derived from acting/modelling, recognizing the assessee as an &quot;artist.&quot; Other disallowances related to staff welfare, entertainment, telephone, and motor car expenses were upheld as reasonable. The reassessment proceedings were deemed valid, and challenges to penalty proceedings and interest charges were dismissed.</description>
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      <description>The Tribunal allowed the deduction under Section 80RR for income derived from acting/modelling, recognizing the assessee as an &quot;artist.&quot; Other disallowances related to staff welfare, entertainment, telephone, and motor car expenses were upheld as reasonable. The reassessment proceedings were deemed valid, and challenges to penalty proceedings and interest charges were dismissed.</description>
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